Online North Dakota Tax ID Number Application – Sales Tax Permit Guide

Nearly every business selling taxable goods or services in North Dakota must obtain a state sales tax ID number (sales and use tax permit):contentReference[oaicite:0]{index=0}. This identifier allows your business to collect the **5% North Dakota state sales tax** on retail sales:contentReference[oaicite:1]{index=1} and remit it to the state. Below we outline North Dakota’s sales tax rules, how to **apply online** for a North Dakota tax ID number, how to use your permit for tax-exempt purchases, and common business scenarios that require a sales tax ID.

Overview of North Dakota Sales Tax Rules

North Dakota imposes a **state sales tax of 5%** on most retail sales:contentReference[oaicite:2]{index=2}, which is **collected by the seller at the point of sale** and paid by the purchaser. In addition, cities and counties in North Dakota may levy local sales taxes of up to 3%:contentReference[oaicite:3]{index=3}. This means the total sales tax rate in some ND locations can be as high as **8.5%** (for example, in the city of Tioga):contentReference[oaicite:4]{index=4}. Sales tax applies to tangible products and certain services (such as admissions and lodging rentals) sold in the state.

Any business or seller with a physical presence or economic nexus in North Dakota that sells taxable goods or services is **required to register for a sales tax permit**:contentReference[oaicite:5]{index=5}. You should apply for the permit **at least 30 days before** you start doing business in ND:contentReference[oaicite:6]{index=6}. (If you buy an existing business, you must obtain a new tax ID in your name, as permits are not transferable.) Once you have your North Dakota tax ID, you are responsible for collecting the correct state and local taxes on each sale, keeping records, and filing periodic sales tax returns. Depending on your sales volume, you will remit sales tax **monthly, quarterly, or annually** as determined by the Tax Commissioner’s office:contentReference[oaicite:7]{index=7}. North Dakota also imposes a **use tax** at the same rates, which means if your business purchases taxable items out-of-state without paying sales tax, you must self-remit North Dakota use tax on those items.

Online Application Guide & Preparation Checklist

North Dakota makes it straightforward to register for your sales tax ID number online. The application for a sales and use tax permit can be completed through the state’s Taxpayer Access Point (TAP) portal:contentReference[oaicite:8]{index=8}. Our **online application** process will guide you through all required information and submit your registration electronically for faster processing. It’s recommended to gather some details before you begin, so your North Dakota Tax ID application can be completed in one session:

  • Legal Business Name, Physical Address, and Contact Phone Number
  • Owner/Responsible Party Information (name, SSN/ITIN or FEIN, etc.)
  • Brief Description of Business Activities (products/services sold)
  • Federal EIN (Employer Identification Number), if applicable
  • Payment Information for State or Service Fees

Reseller & Exemption Certificate Usage in ND

Once you have your North Dakota sales tax permit, your business can make qualifying **purchases for resale without paying sales tax**. Using a resale certificate (also called a certificate of resale):contentReference[oaicite:9]{index=9}, you may buy inventory and wholesale goods tax-free, as long as you intend to resell those items in the normal course of business. North Dakota honors the **Multistate Tax Commission’s Uniform Sales & Use Tax Exemption/Resale Certificate**:contentReference[oaicite:10]{index=10}, as well as its own resale certificate forms, which you can present to suppliers. Typically, you will need to provide your ND Tax ID number and sign an exemption certificate when making such purchases.

Having a valid sales tax ID is also essential for wholesale trade shows, distributors, and manufacturers. Almost every wholesaler will require your **sales tax ID number** before selling goods to your business for resale use. Similarly, trade show organizers and supplier marketplaces may ask for proof of your ND sales tax permit before allowing you to make tax-exempt purchases or open a reseller account. **Important:** Only use your resale certificate for eligible inventory or ingredient purchases intended for resale – items used by your business (not for resale) are subject to sales or use tax.

Common Business Use Cases for a Tax ID

Many types of businesses in North Dakota are required to have a sales tax identification number. Here are some common use cases:

  • Retail Stores & Boutiques: Physical shops selling clothing, electronics, furniture, etc., must collect ND sales tax on in-store sales.
  • Restaurants & Cafés: Eateries in ND charge sales tax on prepared food and beverages.
  • Online & eCommerce Sellers: Businesses selling through websites or marketplaces (Amazon, eBay, Etsy) to North Dakota customers need to collect ND sales tax on taxable items.
  • Trade Show & Market Vendors: Sellers at craft fairs, trade shows, farmers markets, or similar events in ND must register for a sales tax permit and charge tax on their taxable sales.
  • Wholesalers & Distributors: Wholesalers often require a sales tax ID to sell to retailers (for resale) and must collect tax on any taxable direct-to-consumer sales.
  • Service Providers with Taxable Sales: Businesses providing taxable services or admissions (e.g., amusement, event organizers) or selling any tangible products in ND need a tax ID to report those sales.
Complete the Online Registration for a State Sales Tax Number by Clicking Here

North Dakota Sales Tax Rates by County and City

Adams County

5%

Barnes County

7.5%

Benson County

8%

Billings County

7.5%

Bottineau County

7%

Bowman County

5%

Burke County

7%

Burleigh County

8%

Cass County

8%

Cavalier County

8%

Dickey County

7%

Divide County

8%

Dunn County

7%

Eddy County

7.5%

Emmons County

7%

Foster County

7%

Golden Valley County

7%

Grand Forks County

8%

Grant County

7%

Griggs County

7%

Hettinger County

7.5%

Kidder County

7.5%

LaMoure County

8%

Logan County

7%

McHenry County

7%

McIntosh County

7%

McKenzie County

7%

McLean County

8%

Mercer County

7%

Morton County

8.25%

Mountrail County

7%

Nelson County

7%

Oliver County

7%

Pembina County

7.5%

Pierce County

7%

Ramsey County

7.5%

Ransom County

8%

Renville County

7%

Richland County

8%

Rolette County

8%

Sargent County

7.5%

Sheridan County

7%

Sioux County

6%

Slope County

5%

Stark County

7.5%

Steele County

8%

Stutsman County

7.5%

Towner County

7%

Traill County

8%

Walsh County

8%

Ward County

7.5%

Wells County

7%

Williams County

8.5%

Selected Cities:

Fargo, ND

7.75%:contentReference[oaicite:11]{index=11}

Bismarck, ND

7%:contentReference[oaicite:12]{index=12}

Grand Forks, ND

7.25%

Minot, ND

7.5%

West Fargo, ND

7.5%

Williston, ND

8%

Mandan, ND

8.25%:contentReference[oaicite:13]{index=13}

Jamestown, ND

7.5%

Dickinson, ND

6.5%

Devils Lake, ND

7.25%

Grafton, ND

7.75%

Tioga, ND

8.5%